Wall Street West, Inc. (colorado)

Wealth In America, Llc

Weatherguard Ornamental Iron, Inc

Wellbridge Club Management, L.L.C

Western Finance, Inc. (colorado)

Western Tele-Communications, Inc./Retail Sales Group

Western Tele-Communications, Inc./Retail Sales Group

Western Union Business Solutions

Western Union Communications, Inc

Western Union Communications, Inc

Western Union Financial Services, Inc

Western Union Financial Services, Inc

Western Union Financial Services, Inc

Western Union Financial Services, Inc

Western Union Holdings, Inc

Westmarc Development Ii, Inc

Westmarc Development, Inc

Westpac Realty Fund Xxii Llc

Whirlpool Kitchens, Inc. (withdrew 10/03/89)

Wiesner Publishing Company, Llc